In order to properly account for import transactions, you need to answer the following questions:

1. For what purposes were inventories acquired from a foreign supplier (resale or domestic consumption);
2. Whether the goods were sold in Russia

When selling goods (works, services), VAT must be paid only if the sale took place on the territory of Russia. When selling goods (works, services) outside Russia (on the territory of a foreign state), you do not pay tax. This follows from subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation; 3. Whether goods were imported into the territory of Russia from the member states of the Customs Union. FOR REFERENCE: At the moment, the following states are members of the Customs Union: Armenia; Kazakhstan; Kyrgyzstan; Russia; Belarus.

Accounting for imported goods according to the customs declaration in 1s accounting 8.3

Attention

Reflection of VAT for deduction To accept VAT for deduction, it is necessary to enter the regulatory document “Formation of Purchase Book entries” (Menu “Operations” - Regulatory VAT operations) (Fig. 32) Fig. 32 When posting the document, postings will be generated (Fig. 33): Fig. 33 Information on VAT accepted for deduction is reflected in the Purchase Book. (Fig. 34) Fig. 34 The amount of VAT paid to the budget as a buyer-tax agent is reflected in the declaration in section 3, p. 180. (Fig. 35) Fig. 35 35 3. Goods imported from countries customs union Earlier, we have already published an article on the reflection of the purchase of goods from the countries participating in the Customs Union.

Important

At that time, these operations in the software products of 1C were not automated. Now in the software "1C: Accounting 8" ed. 3.0, these operations are automated and are successfully used in import enterprises.

Customs declarations (their copies certified by the head of the organization or the chief accountant) and payment documents confirming the payment of VAT must be kept for four years (paragraph 5, paragraph 13 and paragraph 3, subparagraph "a", paragraph 15 of Appendix 3 to the resolution Government of the Russian Federation dated December 26, 2011 No. 1137). Along with payment documents evidencing the payment of VAT at customs, you can use confirmation in the form approved by the order FCS of Russia December 23, 2010

No. 2554. This document confirms the payment of VAT on the import of goods and is issued by customs at the request of the organization. Similar explanations are contained in the letter of the Ministry of Finance of Russia dated August 5, 2011 No.
№ 03-07-08/252. 2.
Rice. 24 When posting the document, postings will be generated (Fig. 25): 25 Also, when posting this document, an entry is made in the Sales Book. (Fig. 26 -27) Fig. 26 Fig. 27 Completion of the VAT return The amount of VAT payable according to the data of the tax agent is reflected in line 060 of section 2 of the return. (Fig. 28) Fig. 28 Transfer of VAT to the budget (Fig. 29) 29 When registering a document that reflects the payment of VAT to the tax authority as an analyst to account 68.32, it is MANDATORY to indicate the foreign supplier, the contract and the document of payment to the supplier. (Fig. 30) Fig. 30 If the analytics is filled in incorrectly, VAT will not be deducted automatically. When posting the document, postings will be generated (Fig.
31): Fig.

Accounting for import operations in 1c:enterprise

You can find it in the purchase section, but in this example it would be more appropriate to create it directly from the receipt document. To do this, we will use the "Create Based On" menu.

In the "Customs" field, we indicate that the clearance of our batch of phones will take place at the Vnukovo customs. It is to her that we will pay a fee of 5,000 rubles. On this tab of the document, we only need to fill in the "Deposit" field, the value of which is selected from the contracts directory.

Next, let's move on to the next tab of the document - "Sections of the GTD". Due to the fact that we created this document based on the receipt of goods, some data in the tabular section "Products by section" has already been filled in.

Registration of receipt of imported goods in the program 1c: accounting 8

This article is devoted to how in the program "1C: Accounting 8" edition 3.0 to reflect business transactions on import accounting, correctly generate VAT reports, depending on the terms of the transaction with a foreign supplier. From the point of view of accounting features in software product The following categories of imported goods can be distinguished:

• Goods for own consumption;
• Goods for subsequent sale on the territory of the Russian Federation;
• Goods imported from the countries of the customs union.

Note: Features of the reflection of import operations relate primarily to VAT.

Please note: All examples are implemented on release 3.0.44.124.
VAT deductible), you can check the box “Reflect VAT deduction in the purchase book” directly in the primary document. The tab "Sections of the customs declaration" (Fig. 7) The customs value of goods is indicated in the same currency as the document of receipt of goods.
You must manually specify the amount of the fee (in rubles). 7 The amount of VAT payable is calculated according to the formula = Customs value of goods * Central Bank rate on the date of registration of the document + customs duty) * VAT rate (18%) When posting the document, postings will be generated (Fig. 8): 8 Acceptance of VAT for deduction The organization has the right to deduct VAT paid during import as part of an advance payment at the time of its registration.

GTD for import in 1s. posting of imported goods and their sale

Courses 1C 8.3 and 8.2 "Training 1C Accounting 3.0 (8.3)" Sales and purchases, warehouse accounting "Accounting for imported goods according to the customs declaration in 1C Accounting 8.3 Consider the actions in the program 1C 8.3 Accounting 3.0 for accounting for imported goods according to the customs declaration (cargo customs declaration), including studying how to reflect the receipt of imported goods in 1C 8.3 and filling out the customs declaration document for imports. Content

Features of accounting for import operations in "1s: accounting 8" (rev. 3.0)

In addition, the organization must have:

• foreign economic agreement (contract);
• invoice (account);
• customs declaration;
• payment documents.

In the program to reflect VAT deductible, you must enter the document "Formation of purchase book entries" (if VAT was accepted for deduction at the time of issuing the document "Custom declaration for import", this action can be skipped). (Fig. 9) Data for reflecting VAT deductible automatically filled in on the "Acquired Values" tab. Rice. 9 Please note: the transaction code must be “20” (filled in automatically), the type of value is Customs duties, the details of the document of the actual transfer of payment must be indicated. When posting the document, postings will be generated (Fig. 10):

In this case, the entry in the debit of account 15.02 and the credit of account 60 is made regardless of when the goods arrived at the organization - before or after receipt of the supplier's settlement documents. The posting of goods actually received by the organization is reflected in the debit entry of account 41 “Goods” and the credit of account 15.02.

If accounting policy the use of the 15th account is not provided for, or the transfer of ownership occurs at the moment the goods arrive directly at the buyer's warehouse, then account 41.01 should be used. Consider the case when an organization uses account 15.02 to account for goods and the transfer of ownership of the goods occurs at the time of its registration at customs, then the receipt document indicates account 15.02 as the accounting account, and the receipt is registered at a fictitious warehouse, for example, "Customs".
Importers transfer an advance payment to the customs account, from which, in the event of an obligation to pay tax, the customs write off the necessary amount for customs duties, payments and VAT (Article 73 of the Customs Code of the Customs Union). In this case, the enterprise in this case will not be a tax agent of a foreign company. VAT as a tax agent is paid only if the sale of goods took place on the territory of Russia, and the foreign supplier is not registered as a taxpayer. This follows from paragraph 2 of Article 161 of the Tax Code of the Russian Federation. Goods are considered sold in Russia if at least one of the following conditions is met:

• the goods are located in Russia (in the territories under its jurisdiction) and are not moved during the sale (subclause 1, clause 1, article 147 of the Tax Code of the Russian Federation);
• at the time of shipment and transportation, the goods are located in Russia (in the territories under its jurisdiction) (subclause 2, clause

To accept VAT for deduction, perform the following actions in the program: 1. To confirm the payment of tax, on the basis of clause 2, enter the document “Confirmation of VAT payment to the budget” (entered only after receiving a tax authority stamp on the import application). (Fig. 41-42) Fig. 41 Fig. 42 2. We will reflect the VAT deductible by filling out the regulatory document “Formation of purchase book entries” (Fig. 43) Fig. 43 43 When posting the document, postings will be generated for the acceptance of VAT for deduction. (Fig. 44) Fig. 44 Reflection of VAT in the Declaration In the Declaration, the amount of VAT deduction when importing goods from the territory of the member states of the Customs Union is reflected in page 160 of section 3. (Fig. 45) Fig. 44.

Posting of imported goods and fixed assets from the territory of a state that is not a member of the EAEU is documented Receipt of inventory and services with type of operation Import.

A foreign supplier is selected as a counterparty in the receipt document, in the card of which the country of residence is indicated and the number is filled tax registration if available. The country of residence is selected from the classifier of countries of the world.

An invoice from a counterparty - a foreign supplier does not need to be generated in the configuration.

The currency of the receipt document is filled in based on the currency specified in the contract with the counterparty. The exchange rate is filled in from the information register Exchange rates on the date of issue of the document. You can set the required exchange rate for a specific document using the hyperlink Prices and currency, specifying it in the line Settlement currency.

When posting the document, currency transactions will be recalculated in tenge at the specified rate.

For reflection customs fees and duties paid when importing goods from countries that are not members of the EAEU, it is necessary to issue a document in the configuration Customs declaration for import.

The document can be issued on the basis of receipt. In this case, the data on the item and invoice value will be filled in automatically.
Document Customs declaration for import it is required to indicate data on the number, the amount of customs duty, duty, etc.

Starting with in the "Accounting for Kazakhstan" configuration, ed. 3.0 in document Customs declaration for import two mechanisms for reflecting accrued customs payments have been implemented:

• on the accounts of settlements with counterparties;
• on the accounts of accounting for settlements with the budget.

A cargo customs declaration may have several sections in which goods with the same procedure for calculating customs payments are grouped. Information on each section of the customs declaration is filled in on a separate tab in the document.

Adding and deleting sections of the GTD is done using the button Add tab Sections of the GTD.

For each section of the CCD, its own amount of customs duty and VAT can be entered.

To distribute the amounts of customs payments (fee, duty, VAT), in general, for the entire declaration, you need to use the button distribute use the command Distribute everything.

To distribute customs payments between goods within the section, it is necessary on the tab Sections of the GTD select the required section and use the command Allocate partition(button distribute).

Document Customs declaration for import You can specify the following values ​​for value added tax accounting:

• VAT paid by offset method;
• VAT with a modified due date.

When choosing a value VAT with a modified due date, in the graph Deadline for VAT payment you must specify the final date for the payment of VAT.

In the graph Type of receipt you must specify the receipt with the line code that is relevant for the reporting period. Based on the specified information, the data will be displayed in the VAT Declaration (form 300.00).

When conducting a document Customs declaration for import, postings will be generated to increase the cost of the item (by the amount of customs duty and duty), to offset VAT, as well as entries in the register VAT recoverable.

On the basis of the document can be formed printed form GTE (by button Seal).

• (27079)

Step 1. Settings for accounting for imported goods according to customs declaration

It is necessary to configure the functionality of 1C 8.3 through the menu: Home- Settings– Functionality:

Go to bookmark Stocks and check the box imported goods. After installing it in 1C 8.3, it will be possible to keep records of consignments of imported goods according to the numbers of customs declarations. In the receipt and sale documents, the details of the customs declaration and the country of origin will be available:

To make settlements in currency, on the Settlements tab, check the Settlements in currency and c.u. box:

Step 2. How to post imported goods in 1C 8.3 Accounting

Let's enter the document Receipt of goods in 1C 8.3 indicating the number of the customs declaration and the country of origin:

The movement of the receipt document will be as follows:

On the debit of the auxiliary off-balance sheet account GTD information on the quantity of imported goods received, indicating the country of origin and the number of the customs declaration will be reflected. The balance sheet for this account will show the balances and movement of goods in the context of the customs declaration.

When selling imported goods, it is possible to control the availability of goods moved by each customs declaration:

In the program 1C 8.3 Accounting on the Taxi interface for accounting for imports from member countries of the customs union, changes were made to the chart of accounts and new documents appeared. See our video for more on this:

Step 3: How to account for imported goods as goods in transit

If during the delivery period it is necessary to account for imported goods as material assets in transit, then you can create an additional warehouse to account for such goods as a warehouse Items are on their way:

Account 41 analytics can be configured by storage locations:

To do this, in 1C 8.3 you need to make the settings:

Click on the link Accounting for inventory and check the box Warehouses (storage places). This setting in 1C 8.3 makes it possible to enable storage location analytics and determine how accounting will be kept: only quantitative or quantitative-sum:

When the goods actually arrive, we use the following document to change the storage location:

Fill out the document:

The balance sheet for account 41 shows movements in warehouses:

Step 4. Filling out the customs declaration document for import in 1C 8.3

Enterprises engaged in direct deliveries of imported goods must reflect customs duties for incoming goods. Document GTD for import in 1C 8.3 can be entered on the basis of the receipt document:

or from the Buy menu:

Let's fill out the customs declaration document for import in 1C 8.3 Accounting.

On the Main tab, specify:

• The customs authority to which we pay duties and the contract, respectively;
• According to what customs declaration number the goods arrived;
• The amount of customs duty;
• The amount of fines, if any;
• Let's put up a flag Record the deduction in the purchase book, if you need to reflect it in the Purchase Book and automatically accept VAT for deduction:

On the tab Sections of the customs declaration, enter the amount of the fee. Since the document is generated on the basis, then 1C 8.3 has already filled in certain fields: customs value, quantity, batch document and invoice value. We will enter the amount of the duty or the rate of% duty, after which 1C 8.3 will distribute the amounts automatically:

Let's pass the document. We see that customs duties are charged to the cost of goods:

To study in more detail the features of posting goods in the event that a customs declaration is indicated in the supplier's invoice, check the registration of such an invoice in the Purchase Book, study the program 1C 8.3 on professional level with all the nuances of tax and accounting, from the correct input of documents to the formation of all basic reporting forms - we invite you to our. Learn more about the course in our video:

In 1C programs, the customs declaration document for imports is used to reflect the customs value and customs VAT in the VAT accounting subsystem for the purchase book and to attribute customs payments to the cost of a consignment of imported goods. It is convenient to create a CCD for imports from the Receipt of goods and services by clicking the Enter button based on:

Registration of a customs declaration for imports step by step

1. In the CCD number field, the number of the cargo customs declaration is indicated, according to which information must be entered. The GTD number in this field must match the GTD number specified in the series of the Goods and Services Receipt document. If the numbers do not match, then 1C will not let you carry out a customs declaration for imports.

2. In the Customs field, select a counterparty - customs Department on which the customs declaration is drawn up.

3. In the Deposit at customs (RUB) field, select the agreement with the customs office under which the deposit was transferred. Important! Such an agreement must have the form Other.

Contracts with the type With supplier are not suitable for settlements with customs.

4. The agreement should not be specified in the Currency deposit field if there are no foreign currency payments under the CCD, because it throws an error. If the contract is entered in this field by default, then it must be deleted.

5. CCD on imports should be carried out for all types of accounting. Flags for posting accounting are set automatically from the user's settings. But, if the user is not configured, then the absence of posting flags by types of accounting will cause document posting errors.

Important! If not all flags are set, the document will be held, but it will not be fully reflected in the accounting, which will lead to distortion of data on the cost of goods.

6. If the CCD contains amounts of customs duties and/or fines, then they must be indicated on the Main tab. You should not enter payments in rubles in the fields intended for specifying currency payments, as this will lead to errors. The names of the fields intended for entering only currency payments contain the symbols "(val)" or the symbol of the currency of the agreement specified in the "Currency deposit" field.

Important! If the contract in rubles is indicated in the "Foreign currency deposit" field, then the currency (rubles) will also be indicated for currency payments. Thus, before entering payment amounts, you need to make sure that the contracts with customs in the header are filled in correctly (fields 3 and 4).

7. By default, to indicate the customs value of goods according to the CCD, the currency from the Receipt of goods and services is put down, the exchange rate is taken on the date indicated in the header of the CCD for imports. In a normal situation, it is assumed that the date of the customs declaration document for import in 1C will correspond to the date of the real customs declaration.

8-12. It is possible to specify the course manually or select the date of the course for the calculation of fees.

To do this, go to the Prices and currency tab. This tab contains the currency and the default exchange rate on the date specified in the import CCD header.

The user can specify a different rate manually or click on the calculator icon next to the rate and select a date for the selection of the rate (usually, this is the date indicated in the GTD number).

13. The Customs value attribute specifies the customs value for calculating duties and VAT. When filling out on the basis of the Receipt of goods and services, the customs value is set equal to the value according to the invoice (that is, the value according to the document of receipt). This amount can be changed by the user, for example, in cases where transportation costs must be included in the cost of goods to calculate payments.

14. In the Rate of Duty field, the user shall indicate the rate actually applied for the CCD.

15. In the VAT rate field, the user specifies the VAT rate actually applied for the CCD.

16. Please note that if the CCD does not apply the calculation and payment of duties and VAT in currency, then the flags Duty in currency and VAT in currency should be cleared.

17. In the fields Duty (rubles) and VAT (rubles), the calculated values ​​of payments are displayed. These amounts can also be adjusted by the user.

18. Below, in the tabular section, goods are filled in according to the invoice (from the Goods and services receipt document). It is necessary to allocate the amounts of customs payments to document positions in order to calculate the cost of the batch.

19. There is a standard mechanism that allocates payment amounts to all positions in proportion to the line amount. However, the distribution can be made or adjusted by the user in any ratio.

How to issue a customs declaration in 1C, consisting of several sections.